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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Owner : Riset dan Jurnal Akuntansi Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Ideguru: Jurnal Karya Ilmiah Guru Ekopem: Jurnal Ekonomi Pembangunan Jurnal Abdimas Bina Bangsa Kontigensi: Jurnal Ilmiah Manajemen Journal of Education Research Jurnal Bisnis, Ekonomi, dan Sains Jurnal REP (Riset Ekonomi Pembangunan)
M. E. Perseveranda
Universitas Katolik Widya Mandira
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pendapatan Pengrajin Tenun Ikat “Ina Ndao” Di Kelurahan Naikoten I Kecamatan Kota Raja Kupang Emiliana Martuti Lawalu; M. E Perseveranda; Amanda Grace Bria
Ekopem: Jurnal Ekonomi Pembangunan Vol 3 No 4 (2021): Ekopem: Jurnal Ekonomi Pembangunan
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (892.818 KB) | DOI: 10.32938/jep.v6i4.2010

Abstract

Rumah Tenun Ikat “INA NDAO” telah menghasilkan produk kerajinan berupa kain tenun dengan bentuk yang beragam. Bentuk-bentuk yang dimaksud misalnya, motif Buna, Sotis dan Motif ikat. Harga jual dari masing-masing motif bervariasi. Selain dalam bentuk kain ikat juga dimodifikasi menjadi baju, topi, rompi dan tas yang dapat langsung di pasarkan. Terdapat 20 orang tenaga kerja yang menghasilkan kerajinan tenun ikat. Untuk 14 orang tenaga kerja memiliki penghasilan di atas Upah Minimum Provinsi karena mereka telah mampu menghasilkan produk kerajinan dalam jumlah banyak dan motif yang bervariasi dalam sebulan sedangkan untuk empat orang tenaga kerja memiliki pendapatan di bawah dari UMP. Hal ini disebabkan oleh kerajinan yang dihasilkan dalam jumlah yang terbatas. Pemerintah dan swasta diharapkan memberikan perhatian dan dukungan terhadap pengembangan usaha yang bersifat promosi hasil kerajinan yang bernuansa budaya.
Analisis Ekonomis, Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja Sumartin Selfina Lona; M. E. Perseveranda; Henny A. Manafe
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1486

Abstract

The objective of this study was to understand the economical, efficient and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are financial reports especially budget ceiling and budget realization between the period of 2017 and 2021 fiscal year was obtained  from The Online Monitoring of the State Accounting Treasury System, the Ministry of Finance of the Republic of Indonesia. The descriptive and comparative analyses were employed in this study. The results of the research show that Economic level in 2017-2021 fiscal year utilisation felt into the economical category as shown by  the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realisation between 2017 and 2021 fiscal year felt into a very effective criteria with the effective ratio was 103.62%; while that for the expenditure felt into a sufficient effective criteria with an average effective ratio was 91.30%. Cost efficiency ratio/expenditure realization to achieve the maximum revenue in the period of 2017 – 2021 suits for a very efficient category with the ratio for each fiscal year was less than 19%; thus economical, efficient and effective implementation of State Revenue and Expenditure Budget must continue to be improved
Penerapan Pendidikan Literasi Finansial terhadap Kemandirian Peserta Didik dalam Mengelola Beasiswa Program Indonesia Pintar Parada Monita Napitupulu; Henny A. Manafe; M.E. Perseveranda; Agapitus Hengky Kaluge; Thomas Ola Langoday
Ideguru: Jurnal Karya Ilmiah Guru Vol 8 No 2 (2023): Edisi Mei 2023
Publisher : Dinas Pendidikan, Pemuda dan Olahraga Daerah Istimewa Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51169/ideguru.v8i2.517

Abstract

This article discuss why and how financial literacy education is very important for students. Inculcating the value of financial literacy in students will greatly affect the understanding and knowledge of financial literacy and also the level of welfare in the future. The role of schools is also very important in providing knowledge about literacy education to students. The cognitive nature of students who are still concrete and are still in the development stage is very effective in instilling the value of financial literacy, with the aim that students who get the PIP (Smart Indonesia Program) scholarship should be able to manage their finances properly, according to their needs and needs as students. The current situation of students who tend to make purchases without paying attention to financial principles so that it can result in irrational buying of their needs. It is necessary to develop a learning design that embraces the dimensions of knowledge and understanding, skills and attitudes regarding financial literacy which will ultimately produce learning objectives and outcomes for the improvement of students' understanding for the future.
PELATIHAN PEMBUKUAN KOPERASI DAN LAPORAN KEUANGAN USAHA BERSAMA SIMPAN PINJAM (UBSP) GERBANG REJEKI DI KELURAHAN LILIBA M.E Perseveranda; Emiliana Martuti Lawalu; Adrianus Ketmoen; Enike Tje Yustin Dima; Salomon Leki; Maria Imakulata Pongge
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.364

Abstract

UBSP Gerbang Rejeki berdiri sejak tahun 2019 beranggotakan 21 orang ibu rumah tangga dengan alamat Jalan Koperasi, Liliba-Kota Kupang. UBSP ini awal didirikan atas ide dari ibu-ibu rumah tangga yang saling menseringkan kesulitan ekonomi akibat kesulitan akses pinjaman. Atas kesulitan bersama dan tujuan yang sama yakni untuk saling membantu dan mendukung maka dibentuklah Usaha Bersama Simpan Pinjam Gerbang Rejeki. Permasalahan yang dihadapi oleh pengelola UBSP adalah relatif rendahnya kemampuan untuk mencatat dan melaporkan perekonomian. Tujuan dari pelaksanaan kegiatan pengabdian ini adalah meningkatkan pemahaman dan pelatihan pencatatan keuangan UBSP dalam hal pelaporan keuangan. Kegiatan ini dilaksanakan bagi 21 orang anggota dan pengurus dalam bentuk pelatihan dan Focus Group Discussion (FGD). Hasil dari pelatihan ini yakni pengurus dan anggota UBSP mendapatkan pengetahuan baru tentang penggunaan aplikasi pelaporan keuangan Akuntansi UKM bersistem mobile, yang dapat langsung diinstal pada handphone masing-masing peserta untuk pelatihan penggunaannya. Selain aplikasi smart phone, peserta pelatihan juga dikenalkan dengan sistem pelaporan keuangan sederhana yang diformulasikan dalam program Microsoft excel. Kesimpulan dari pelatihan ini yakni pelaporan keuangan yang baik menjadi penentu berhasil tidaknya suatu usaha, pendampingan yang berkelanjutan perlu dilakukan sebagai bentuk upaya mendukung keberlanjutan usaha kecil menengah.  
THE STUDY ON PHYSICAL AND NON-PHYSICAL IMPACT OF DANA DESA IN OEMASI VILLAGE NEKAMESE KUPANG-NTT M.E. Perseveranda; Emiliana Martuti Lawalu
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 7 No. 2 (2022): October 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v7i2.108

Abstract

All villages in Indonesia received what so-called Dana Desa, and Oemasi village is no exception. In spite of any obstacles, several evidences have showed that the Dana is impactful. The impactful objects want to point is all pertinent to physical developments and that of non-physical one. In addition, various outputs of public facilities in the village have set forth easiness for village community or at least improving their quality of life. Judging the impactful objects will be the extent of this research. In these regard, such impacts would be measured by reading documents related and making interviews directly to the key informants. In addition, for making sense the data then the qualitative analysis is helpful for the reason, it can also find other aspects related with all village affairs.
Pengaruh Kasadaran Wajib Pajak, Pengetahuan Wajib Pajak, Sanksi Pajak, dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Kajian Studi Literatur Manajemen Keuangan Daerah) Ayuni Ayuni; Henny A. Manafe; M. E. Perseveranda
Jurnal Ilmu Manajemen Terapan Vol. 5 No. 1 (2023): Jurnal Ilmu Manajemen Terapan (September - Oktober 2023)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v5i1.1652

Abstract

Previous studies or appropriate studies play an important role in literature reviews or other researchers who examine the influence of variables or other factors involved in influencing a variable. This study reviews the literature review related to what factors influence motor vehicle taxpayer compliance, such as taxpayer awareness, taxpayer knowledge, tax sanctions and tax amnesty, or motor vehicle taxpayer compliance. The writing of this article aims to create hypotheses that influence each variable so that they can be used for further studies. The results obtained are that taxpayer awareness has a positive or important effect on motor vehicle taxpayer compliance, taxpayer knowledge has a positive or important effect on motor vehicle taxpayer compliance, tax sanctions have a positive or important effect on motor vehicle taxpayer compliance, and tax amnesty has a positive or important effect on motor vehicle taxpayer compliance.
Effect of local own source revenue, general allocation funds, special allocation funds, and profit-sharing funds on capital expenditures Marselina Ariany Pekambani; M. E. Perseveranda; Rere Paulina Bibiana
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.4013

Abstract

This study's goal was to determine how local own-source income, general funds, special funds, and profit-sharing funds affected the capital expenditures of the East Nusa Tenggara provincial government and 22 districts and cities throughout the province.  Using probability sampling, the local government budgets of 22 regencies or cities for the 2019–2022 fiscal year and the local government budget of the NTT Provincial Government serve as the study's population. Results, local own-source income, general allocation funds, and profit sharing have a considerable and favorable influence on capital investment in the province of East Nusa Tenggara. The variable special allocation funds in East Nusa Tenggara Province affect capital expenditures positively but not statistically significantly, whereas the entire set of study factors affect capital expenditures positively and statistically significantly.
Pengaruh Kepemimpinan, Lingkungan Kerja Dan Budaya Organisasi Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Kantor Kesyahbandaran Dan Otoritas Pelabuhan Laurentius Say Maumere Alfred Yohanis Lay; Simon Sia Niha; Perseveranda Perseveranda; Rere Paulina Bibiana
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i6.3755

Abstract

Kinerja merupakan hasil pekerjaan yang mempunyai hubungan kuat dengan tujuan strategi. Oleh karena itu organisasi harus mampu mengetahui faktor-faktor yang berpengaruh terhadap kinerja. Penelitian ini menguji pengaruh variabel Kepemimpinan (X1), Lingkungan Kerja (X2), Budaya Organisasi (X3), Motivasi (Z) terhadap Kinerja (Y) pada Kantor Kesyahbandaraan dan Otoritas Pelabuhan Laurentius Say Maumere. Penelitian ini menggunakan 30 sampel yang kemudian di uji menggunakan Partial Least Square (PLS). Hasil penelitian menunjukan bahwa variabel Kepemimpinan dan Lingkungan kerja tidak berpengaruh terhadap kinerja. Sedangkan Budaya organisasi berpengaruh positif terhadap kinerja. Hasil uji intervening menunjukan bahwa Motivasi mampu memediasi pengaruh positif Lingkungan kerja terhadap Kinerja tetapi tidak berperan dalam memediasi pengaruh Kepemimpinan dan Budaya organisasi. Hasil penelitian ini diharapkan bermanfaat secara teoretis dengan mendukung penelitian sebelumnya dan secara empiris bagi Kantor Kesyahbandaraan dan Otoritas Pelabuhan Laurentius Say Maumere untuk memperhatikan faktor-faktor yang mempengaruhi kinerja pegawainya terutama melalui variabel Kepemimpinan, Lingkungan Kerja dan variabel Motivasi sebagai pemediasi.
BELANJA DESA SEBAGAI DETERMINAN INDEKS PEMBANGUNAN MANUSIA PADA 21 KABUPATEN DI PROVINSI NUSA TENGGARA TIMUR Putra Arismunandar Edon; M E Perseveranda; Henny A Manafe
Journal of Management Small and Medium Enterprises (SMEs) Vol 16 No 3 (2023): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v16i3.11572

Abstract

The objective of this study is to analyze the influence of village expenditure on the Human Development Index in 21 districts in East Nusa Tenggara Province. This is secondary data obtained from the official website of the Statistics Center Bureau (BPS), which contains all reports of income realization and expenditures of the village government in 21 districts in East Nusa Tenggara Province from 2017 to 2020. The methods of analysis used in this study are descriptive analysis and panel data analysis. Results show that, simultaneously, village government expenditures, community development expenditures, and capital expenditures positively and significantly influence the human development index. Partially, village government expenditures negatively and significantly influence the Human Development Index. Community development expenditures and capital expenditures positively and significantly influence the Human Development Index. Keywords: Village Government Expenditures; Community Development Expenditures; Capital Expenditures; Human Development Index
Influence of organizational culture, work discipline and work motivation on the performance of East Nusa Tenggara province youth and sports officer employees Neny Lorinda Kome; Cosmas Fernandez; Simon Sia Niha; M. E. Perseveranda; Yolinda Yanti Sonbay
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is based on the indications of employees' low performance at the Office of Youth and Sports, East Nusa Tenggara Province and aims to know the significant effect of Organizational Culture, Work Discipline and Motivation on the Employees' Performance, both and partially, on the employees' performance. The data that were taken among 56 employees as respondents by distributing a questionnaire, were then analyzed using descriptive and inferential statistics – multiple linear regression, applying SPSS version 27. The results of descriptive statistics analysis indicated that organizational culture (90.44 %), work discipline (89.80 %), motivation (90.83 %) and employees' performance (91.47 %) are categorized as very good. The results of inferential statistics (t-test) show that organizational culture (0.001 < 0.05), work discipline (0.002 < 0.05) and motivation (0.002 < 0.05) partially have a positive and significant effect on the employees' performance. The results of F-test show that the three independent variables (105.365, sig. 0.000 < 0.05) simultaneously have a positive and significant effect on the employees' performance. The results of determination coefficient (R2) indicate that the three independent variables contribute 85.9 % on the employees' performance, while the rest of 14.10% are distributed by other variables excluded in this research.
Co-Authors Adrianus Ketmoen Adrina Vedhanayanti Riwu Kaho Agapitus Hendrikus Kaluge Agnes Susanti Indrawati Alfred Yohanis Lay Amanda Grace Bria Anggraeny Paridy Antonius Yohanes Wiliam Timuneno Arifin Arifin Ayuni Ayuni Christina Loe Mau Cosmas Fernandez Ellya Soares Yuningsih Emiliana Martuti Lawalu Enike Tje Yustin Dima Henny Angri Manafe Irma Angriani Banunaek Lani, Oshin Y. Maria Imakulata Pongge Maria Yayani Sulastri Nadi Marselina Ariany Pekambani Neny Lorinda Kome Parada Monita Napitupulu Putra Arismunandar Edon Rere Paulina Bibiana Salomon Leki Simon Sia Niha Sonbay, Yolinda Y. Stanis Man Sumartin Selfina Lona Thomas Ola Langoday Yolinda Yanti Sonbay Yongky Gousario Yulius Yasinto